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Accelerated Payment Notices
18 March 2022
Lead MP
Steven Baker
Debate Type
Adjournment Debate
Tags
TaxationBusiness & Trade
Other Contributors: 0
At a Glance
Steven Baker raised concerns about accelerated payment notices in the House of Commons. A government minister responded.
How the Debate Unfolded
MPs spoke in turn to share their views and ask questions. Here's what each person said:
Lead Contributor
Opened the debate
MP Steven Baker highlighted the concerns over Accelerated Payment Notices (APNs) introduced by the Finance Act 2014. He expressed worries about their impact on taxpayers and the fairness of the system, citing examples from his constituency where APNs were applied retroactively to enterprise zone investments made in the 2006-07 tax year. Baker argued for greater oversight of APN processes, repayment to taxpayers when test cases are lost, a five-year limit on HMRC retaining APN moneys, and penalties for unreasonable levies by HMRC.
Government Response
Minister Helen Whately acknowledged the debate's focus on Accelerated Payment Notices (APNs), emphasising their role in tackling tax avoidance and ensuring fair collection of taxes for public services. She detailed the safeguards around APN issuance, including oversight boards and conditions that must be met before a notice is issued. Whately noted there is no right of appeal against an APN but stressed HMRC’s commitment to examining representations thoroughly and providing redress if disputes are settled in favour of taxpayers. The Minister highlighted that since their introduction in 2014, APNs have brought forward over £5.6 billion in revenue for public services. She reiterated the fairness and proportionality of APNs as upheld by courts and promised to explore more communication on tax risks with HMRC.
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Assessment & feedback
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About House of Commons Debates
House of Commons debates take place in the main chamber of the House of Commons. These debates cover a wide range of topics including government policy, legislation, and current affairs. MPs from all parties can participate, question ministers, and hold the government accountable for its decisions.